Kiaasa Retail Cash Flow Statement

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023
Net Income	90.15	53.66	22.87
Depreciation & Amortization	13.55	4.86	5.61
Other Amortization	0.38	0.2	0.55
Other Operating Activities	35.09	21.54	13.51
Change in Accounts Receivable	-151.56	222.1	-289.38
Change in Inventory	-167.34	-315.42	-199.64
Change in Accounts Payable	-90.79	270.9	202.55
Change in Other Net Operating Assets	147.64	-149.39	64.43
Operating Cash Flow	-122.89	108.44	-179.5
Capital Expenditures	-169.12	-78.59	-19.28
Investment in Securities	2.05	-2.1	-
Other Investing Activities	0.08	0.08	-
Investing Cash Flow	-166.99	-80.61	-19.28
Long-Term Debt Issued	127.81	-	211.67
Long-Term Debt Repaid	-	-52.82	-
Net Debt Issued (Repaid)	127.81	-52.82	211.67
Issuance of Common Stock	195.85	40	5
Other Financing Activities	-22.01	-13.75	-3.91
Financing Cash Flow	301.65	-26.58	212.75
Miscellaneous Cash Flow Adjustments	-0	-0	-
Net Cash Flow	11.76	1.25	13.98
Free Cash Flow	-292.02	29.85	-198.78
Free Cash Flow Margin	-24.01%	3.54%	-36.15%
Free Cash Flow Per Share	-24.20	3.68	-552.16
Cash Interest Paid	22.02	13.75	3.91
Cash Income Tax Paid	19.18	10.57	-
Levered Free Cash Flow	-461.52	-97.08	-
Unlevered Free Cash Flow	-447.76	-88.48	-
Change in Working Capital	-262.06	28.19	-222.05

Source: S&P Global Market Intelligence. Standard template. Financial Sources.